WATER

The Baton Rouge Metropolitan area is serviced by Baton
Rouge Water Company. Wells vary in depth
from 600 to 2,700 feet. The company pumps at an average daily rate
of 43 million gallons.

SEWER

The city of Baton Rouge and East Baton Rouge Parish Department
of Public Works provide severage
for industry in the city and much of the surrounding area. In addition
to three major sewerage plants.
The entire system has a total design capacity of 110 million gallons.
average daily flow is 75.8 million gallons.

COMMERCIAL & INDUSTRIAL SPACE

The nine parish region has 25 industrial and
commercial parks with 4,585 total acres. Twenty of the sites
are located in the Baton rouge MSA with nearly 4,000 acres. Five sites
are zoned heavy industrial use with
650 acres and nine sites are zoned light industrial with 1,555 acres.
Thirteen sites have rail access on or
adjacent to the site while 14 sites have access to interstate highways.

BATON ROUGE LOUISIANA TAX INFORMATION

There is no state property tax in Louisiana, but local city and parish
governments may levy property
taxes on facilities, land and equipment inventory.

INDIVIDUAL INCOME TAX

The tax frates for individuals filing as single, married but filing
separately, or as head of household are:
2% of the first $10,000 of taxable income
4% on the next $40,000
6% on taxable income of $50,000
For married persons filing a joint return, the dollar amount in each
bracket is doubled.

CORPORATE FRANCHISE TAX

The state corporate franchise tax is levied annually at the rate of
$1.50 per $1,000 on the first $300,000
of capital stock, surplus, undivided profits and borrowed capital employed
in Louisiana.
The rate is $3.00 per $1,000 after the first $300,000.00. The minimum
tax is 10% per year.

CORPORATE INCOME TAX

The state corporate income tax is:
4% on the first $25,000
5% on the next $25,000
6% on the next $50,000
7% on the next $100,000
8% on net income above $200,000

STATE SALES TAX

The Louisiana state sales tax is 4%. It is levied on the retail sale
of personal property, on goood, used or
stored for use in Louisiana, and on leases and rental of tangible personal
property and certain services.
Baic consumer commodities such as food for home comsumption and prescription
srugs are exempt from
state sales taxes. Local governing bodies may levy up to an additional
4% sales tax with voter approval.

WORKER'S COMPENSATION

The average worker' compendation rate is $3.67 per $100 of payroll,
but varies according to risk of
specified jobs and individual industry.

UNEMPLOYMENT COMPENSATION

After the initial 24-month "period of eligibility", each emplyer is
taxed according to a rate
established by their own labor turnover experience. The minimum rate
is 3% and the maximum rate
is 6% assessed on the first $8,500 in annual wages of each employee.

The Port of Greater Baton Rouge, the fifth largest port in the nation
with its 40 ft. channel is the farthest
inland deepwater port on the Gulf of Mexico via the Misssissippi River.
This position, 229 river miles from
the Gulf offers shippers lover inland trasportation costs for imported
products and for exported resources
of the Mississippi/Gulf Coast region.
Adjacent to the port is the Port Allen Locks of the Intracoastal Waterway
which provides barge
operators a savings of 160 miles on traffic destined to Houston from
Baton Rouge. The Greater Baton
Rouge area is designated as a U.S. Customs Port of Entry and a 2,600
acre general purpose foreign
trade zpne is also availale. The juncture of the Mississippi River
and the Gulf Intracoastal Waterway
coupled with excellent inland transportation services have made the
Port of Greater Baton Rouge a
strategic gateway for the handling of international and domestic commerce.